84R11742 GRM-D
By: West S.B. No. 1275
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for taxable items used to
make certain home improvements for certain disabled veterans.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.364 to read as follows:
Sec. 151.364. HOME IMPROVEMENT PURCHASES BY CERTAIN
DISABLED VETERANS. (a) In this section, "home improvement item"
means a taxable item used to modify an existing structure used as a
residence by a person described by Subsection (b) to make the
structure accessible to the person. The term includes:
(1) an item used to make the entrance to the structure
accessible;
(2) an accessible bathroom fixture;
(3) an accessible kitchen fixture;
(4) an item used to make an accessible path, ramp, or
driveway; and
(5) an item used to make an electrical or plumbing
improvement to accommodate medical equipment.
(b) A home improvement item is exempted from the taxes
imposed by this chapter if the item is sold, leased, or rented to,
or stored, used, or consumed by a person who:
(1) is a resident of this state;
(2) enlisted in any branch of the armed forces of the
United States, including the Texas National Guard, and has been
honorably discharged; and
(3) has been certified by the United States Department
of Veterans Affairs or its successor to be in receipt of disability
compensation at the 100 percent rate as a result of a permanent
disability that:
(A) was sustained through military action or
accident; or
(B) resulted from disease contracted while in
active service.
(c) The comptroller may adopt rules to implement this
section.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2015.